SHAKMEDIUM SIGNALOPERATIONAL10-K

Shake Shack delivered strong operational momentum with dramatic profitability improvement and significant expansion, growing from 579 to 659 locations while operating income surged nearly 2000%.

The company appears to have successfully scaled its operations and improved efficiency, turning marginal operating performance into substantial profitability while maintaining healthy revenue growth. The expansion of 80 new locations (44 company-operated, 36 licensed) demonstrates effective growth execution, though investors should monitor whether the rapid expansion pace is sustainable and if the dramatic margin improvement can be maintained.

Comparing 2026-02-26 vs 2025-02-21View on EDGAR →
FINANCIAL ANALYSIS

Shake Shack showed exceptional financial performance with revenue growing 15.4% to $1.4B while operating income exploded from $3M to $62.5M, indicating significant operational leverage and margin expansion. The balance sheet strengthened with cash increasing 12.3% to $360M and current assets growing faster than current liabilities, though higher accounts receivable and increased capex of $165.8M reflect the costs of rapid expansion. The 30% increase in operating cash flow to $222M demonstrates the company's ability to convert improved profitability into cash generation, supporting continued growth investments.

FINANCIAL STATEMENT CHANGES
Operating Income
P&L
+1957.5%
$3.0M$62.5M

Operating leverage kicking in — revenue growth outpacing cost growth, a hallmark of scaling businesses.

Net Income
P&L
+348%
$10.2M$45.7M

Net income grew 348% — bottom-line growth signals improving overall business health.

Accounts Receivable
Balance Sheet
+67.4%
$19.7M$33.0M

Receivables surged 67.4% — revenue recognized but not yet collected; watch for collection issues or channel stuffing.

Current Liabilities
Balance Sheet
+30.8%
$187.3M$244.9M

Current liabilities surged 30.8% — significant near-term obligations; verify ability to meet short-term debt.

Operating Cash Flow
Cash Flow
+29.9%
$171.2M$222.4M

Operating cash flow grew 29.9% — strong conversion of earnings to cash, healthy business fundamentals.

Capital Expenditure
Cash Flow
+22.4%
$135.5M$165.8M

Capex increased 22.4% — ongoing investment in capacity or infrastructure for future growth.

Inventory
Balance Sheet
+19.4%
$6.0M$7.2M

Inventory built 19.4% — monitor whether demand supports this build or if write-downs may follow.

Current Assets
Balance Sheet
+16.9%
$368.2M$430.3M

Current assets grew 16.9% — improving short-term liquidity or inventory/receivables build.

Revenue
P&L
+15.4%
$1.3B$1.4B

Revenue growing 15.4% — solid top-line momentum, watch margins for quality of growth.

Cash & Equivalents
Balance Sheet
+12.3%
$320.7M$360.1M

Cash grew 12.3% — improving liquidity position supports investment and shareholder returns.

LANGUAGE CHANGES
NEW — 2026-02-26
PRIOR — 2025-02-21
ADDED
As of February 18, 2026, there were 40,257,722 shares of Class A common stock outstanding and 2,434,789 shares of Class B common stock outstanding.
Management's Discussion and Analysis of Financial Condition and Results of Operations 45 Item 7A.
Since the original Shack opened in 2004 in Madison Square Park, the Company has expanded to 659 Shacks system-wide, of which 373 were Company-operated Shacks and 286 were licensed Shacks, including Shacks across London, Hong Kong, Shanghai, Singapore, Mexico City, Istanbul, Dubai, Tokyo, Seoul and more.
WE STAND FOR SOMETHING GOOD Our Purpose Stand for Something Good: We will nurture the world s communities by delivering exceptional food and hospitality.
Everything that we do should be in service of our team members, guests, and communities.
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REMOVED
As of February 12, 2025, there were 40,082,069 shares of Class A common stock outstanding and 2,450,713 shares of Class B common stock outstanding.
Management's Discussion and Analysis of Financial Condition and Results of Operations 52 Item 7A.
Since the original Shack opened in 2004 in Madison Square Park, the Company has expanded to 579 Shacks system-wide, of which 329 were Company-operated Shacks and 250 were licensed Shacks, including Shacks across London, Hong Kong, Shanghai, Singapore, Mexico City, Istanbul, Dubai, Tokyo, Seoul, Toronto, Kuala Lumpur, and more.
WE STAND FOR SOMETHING GOOD At Shake Shack, we Stand For Something Good in everything we do.
We are on an endless pursuit to create uplifting experiences through elevated, modern and fun versions of classic food and we are committed to seeing this vision executed across all aspects of the business, through the following actions: We elevate everything we do Shake Shack is about creating uplifting experiences and moments of pure satisfaction.
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